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Minimum Tax under Income Tax Ordinance
KARACHI SALES TAX BAR ASSOCIATION (KSTBA)
INCOME TAX ORDINANCE 2001
A-MINIMUM TAX ON THE INCOME OF CERTAIN PERSON (SECTION 113)
Minimum Tax under Income Tax Ordinance
- By Khushnood A. Khan
- Published 08/1/2009
- Minimum Tax under Income Tax Ordinance
- Unrated
1.The concept of minimum taxis very old which was abolished by the Finance Act, 2008 and now re-introduced by the Finance Act, 2009.
2.This section (113) is applicable to a resident company onlyeven in cases wherein they are not required to pay tax for any reason including the following:

